Excessive borrowing law - the foreign substantial interest holder
By Taxperience on April 2025
The Excessive Borrowing Act – The Foreign Substantial Interest Holder The Excessive Borrowing Act takes effect on January 1, 2023. This legislation aims to discourage excessive borrowing from one’s own private limited company (BV). To this end, the Excessive Borrowing from One's Own C …
Note: consider the repayment holiday option for your (family) mortgage
By Taxperience on May 2024
In case a donation, in the form of the so-called “jubelton” (a tax-free donation of about €100,000 made before 2024 from parents to their child(ren) for purchasing their own home), or in the form of the one-off increased tax-free donation of €31,813 (2024), was made, we would like to …
ATAD-2 documentation requirements
By Taxperience on July 2021
The Dutch hybrid mismatch rules (ATAD 2 rules) cover financial instruments resulting in a tax-deductible payment in one jurisdiction without a taxable pick-up in another jurisdiction (within a reasonable period) as a result of a ‘qualification difference’ with respect to (payments der …